# Treas. Reg. § 301.6674-1: Fraudulent statement or failure to furnish statement to employee.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-301.6674-1>. Interprets 26 U.S.C. § 6674.

For regulations under section 6674, see § 31.6674-1 of this chapter (Employment Tax Regulations).